Selling into the EU: the checklist before your first order.

For a US or UK brand, the EU looks like an obvious next market: 27 countries, one currency in most of them, customers used to buying online. The rules, however, arrive before the customers do. Here is what to have in place, in the order it usually matters.

This is a general overview, not tax or legal advice. Requirements depend on your product, your business structure and how you ship. Confirm the details with a tax adviser and, for product safety, with a compliance specialist.

1. VAT: choose how you will collect it

VAT is due in the customer’s country. Since July 1, 2021, the EU has offered the One Stop Shop to avoid registering in every member state. If you ship from outside the EU, the import scheme (IOSS) covers consignments with an intrinsic value of up to €150: you charge VAT at checkout and declare it in a single monthly return, and the parcel clears customs faster. Non-EU sellers usually need to appoint an intermediary established in the EU to use it. Above €150, or for excise goods, normal import rules apply.

If you hold stock inside the EU instead, the Union scheme of the One Stop Shop covers distance sales from that stock to customers in other member states.

2. Product safety: you need someone in the EU

Regulation (EU) 2023/988, the General Product Safety Regulation, has applied since December 13, 2024. Consumer products placed on the EU market need an economic operator established in the EU who is responsible for them — a manufacturer, importer, authorised representative or fulfilment service provider. When you sell online, the listing must show the manufacturer’s details, information to identify the product, and warnings or safety information. Online marketplaces have their own obligations under the regulation, so listings without the required details can be blocked or removed.

3. Accessibility: your store has to work for everyone

The European Accessibility Act (Directive (EU) 2019/882) has applied since June 28, 2025 and covers e-commerce services offered to consumers. In practice this means a store that works with a keyboard and a screen reader, with sufficient contrast, labelled forms and accessible checkout. Micro-enterprises — fewer than 10 employees and no more than €2 million in annual turnover or balance sheet — are exempt for services. Enforcement is national: each country has its own authority and penalties. Accessibility is also good for conversion, which is why we build it into every website we develop.

4. Customs duty on low-value parcels

Since July 1, 2026, parcels worth up to €150 shipped from outside the EU have paid a temporary €3 customs duty per item category. If you plan to ship individual parcels from the US or UK, include it in your landed cost. We explain the change, and the US equivalent, in our article on the end of de minimis.

5. Consumer law, language and payment

• Withdrawal and returns. EU consumers have a 14-day right of withdrawal for most online purchases. Your returns policy and terms must reflect it.
• Language. Translate product information, terms and checkout into the language of each market you target. Localise sizes, units and examples, not only words.
• Payment methods. Cards are not enough everywhere: invoice and PayPal matter in Germany, iDEAL in the Netherlands, Carte Bancaire in France.

Where to start

Pick one market, not 27. Set up VAT, product safety and accessibility once — they apply EU-wide — and localise language, payment and delivery for that first country. Then add the next market. If you sell from the UK, a UK company can be a sensible base for both markets; how we approach new markets is described in cross-border selling.

Last updated: October 1, 2026